The Central Board of Indirect Taxes and Customs (CBIC) has rolled out a set of trade facilitation reforms including a voluntary post-clearance revision mechanism for importers and exporters to strengthen data integrity and transparency in cross-border trade.
The board notified the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025 on Thursday allowing businesses to self-correct errors in customs declarations after goods clearance. The regulations will come into effect from November 1.
According to the notification, the importers, exporters, or licensed customs brokers will be authorised to revise entries in bills of entry, shipping bills, or export bills post-clearance under the Customs Act. However, the applications must be filed at the port where the duty of c

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